This is the same message that makes its way around every year.  Still fun to read.

deer santa:

I wud like a kool toy space ranjur fer Xmas. Iv ben a gud boy all yeer.
Yer Frend,

BiLLy

Dear Billy,
Nice spelling. You're on your way to a career in lawn care. How about I give you a friggin' book so you can learn to read and write? I'm giving your older brother the space ranger. At least HE can spell! 
Santa

__________

Dear Santa,
I have been a good girl all year, and the only thing I ask for is peace and joy in the world for everybody!
Love, 
Sarah 

Dear Sarah,
Your parents smoked pot when they had you, didn't they? 
Santa

__________

Dear Santa, 
I don't know if you can do this, but for Christmas, I'd like for my mommy and daddy to get back together. Please see what you can do.
Love,
Teddy 

Dear Teddy,
Look, your dad's banging the babysitter like a screen door in a hurricane. Do you think he's gonna give that up to come back to your frigid, fat mom, who rides his ass constantly? It's time to give up that dream. Let me get you some nice Legos instead. Maybe you can build yourself a family with those? 
Santa

__________

Dear Santa,
I want a new bike, a Play station, a train, some G.I. Joes, a dog, a drum kit, a pony and a tuba.
Love,
Francis 

Dear Francis,
Who names their kid 'Francis' nowadays? I'm giving you a doll instead because I bet you're gay. 
Santa

__________

Dear Santa ,
I left milk and cookies for you under the tree, and I left carrots for your reindeer outside the back door.
Love,
Susan 

Dear Susan,
Milk gives me the shits and carrots make the deer fart in my face when riding in the sleigh. You want to do me a favor? Two words: Jim Beam.

Santa

__________

Dear Santa,

What do you do the other 364 days of the year? Are you busy making toys? 
Your friend,
Thomas

Dear Thomas,
All the toys are made by little kids like you in China . Every year I give them a slice of bread as a Christmas bonus. I have a condo in Vegas, where I spend most of my time making low-budget porno films. I unwind by drinking myself silly and squeezing the butts of cocktail waitresses while losing money at the craps table. 
Santa

P.S. 

Tell your mom she got the part.

__________

Dear Santa, 

Do you see us when we're sleeping, do you really know when we’re awake, like in the song?
Love,
Jessica

Dear Jessica,
Are you really that gullible? Good luck in whatever you do. I'm skipping your house. 
Santa

__________

Dear Santa,
I really really want a puppy this year. PLEASE PLEASE PLEASE PLEASE PLEASE could I have one?
Timmy

Hey Timmy,
That whiney begging may work with your folks, but that crap doesn't work with me. You're getting an ugly sweater again. 
Santa

__________

Dearest Santa,
We don't have a chimney in our house. How do you get into our home?
Love,
Marky 

Yo, Mark –
First, stop calling yourself ‘Marky’. That's why you're getting your ass kicked at school. Second, you don't live in a house, you live in a low-rent ghetto apartment complex. Third, I get inside your pad just like all the burglars do…through your bedroom window. 
Sweet Dreams,
Santa